HealthSouth ( HLSH) said Tuesday that it is delaying the filing of its 2003 annual report amid government investigations into fraud at the health care provider.

In a Securities and Exchange Commission filing, the company said it hoped to file its 10-K in early 2005.

A special audit committee at HealthSouth in now preparing a report on the results of a recently completed review of the company's prior financial statements.

The company previously said those financial statements should not be considered reliable because of investigations by the SEC and the Justice Department questioning their accuracy.

HealthSouth's former chairman and CEO Richard Scrushy was indicted in November for conducting massive fraud at the company from the mid-1990s until last year. The company is under new management and in the process of revamping its board.

In late January, the company revealed that it had detected up to $4.6 billion worth of improper accounting entries in its past financial statements.

Shares were down 6 cents, or 1.5%, to $3.89.

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